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2003 (3) TMI 316 - AT - Income TaxExtract: .......er the directions contained in the order of Judicial Member, in respect of first and second issue. As regards issue relating to levy of interest under sections 234B and 234C, we hold that levy of such interest was valid. Other part of this order remains unchanged. 3. As a result, both the assessee s as well as revenue s appeals are allowed in part.
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